PENGARUH KARAKTERISTIK DIREKSI TERHADAP RISIKO PEMBIAYAAN PADA BANK UMUM SYARIAH INDONESIA

Authors

Dika Ayu Tri Hastuti Universitas Islam Negeri Raden Mas Said Surakarta
Mohamad Irsyad UIN Raden Mas Said Surakarta

DOI:

https://doi.org/10.31539/costing.v8i2.14987

Keywords:

Ukuran Direksi, Direksi Perempuan, Risiko Pembiayaan, Bank Syariah

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik direksi terhadap risiko pembiayaan pada bank umum syariah di Indonesia periode 2018–2023. Pendekatan kuantitatif digunakan, dengan data dikumpulkan dari sumber sekunder bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) antara tahun 2018 hingga 2023. Teknik pengambilan sampel dengan purposive sampling diperoleh 12 bank umum syariah yang memenuhi kriteria. Analisis regresi data panel dilakukan dengan menggunakan software EViews 12. Studi ini menemukan bahwa ukuran direksi berpengaruh signifikan terhadap risiko pembiayaan, dengan ukuran direksi yang lebih besar dikaitkan dengan manajemen risiko yang lebih baik. Usia direksi tidak menunjukkan dampak signifikan secara statistik terhadap risiko pembiayaan. Namun, proporsi direksi perempuan secara signifikan mempengaruhi risiko pembiayaan, yang menunjukkan bahwa keberagaman gender dalam kepemimpinan meningkatkan stabilitas keuangan dan memitigasi risiko. Temuan ini menekankan pentingnya keragaman direksi dalam mengelola risiko pembiayaan di bank syariah. Para pengambil kebijakan dan manajemen bank harus mempertimbangkan peningkatan ukuran direksi dan mendorong keberagaman gender untuk meningkatkan stabilitas keuangan. Penelitian di masa depan harus mengeksplorasi faktor-faktor tambahan yang mempengaruhi risiko pembiayaan, seperti kondisi makroekonomi dan praktik tata kelola.

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